Such a sound-absorbing building panel is known, for example, from the EP-B-0 023 618. The sound-absorbing building panel consists of a carrier panel made of a perforated sheet metal, wherein a sound-absorbing layer is applied to one side of the carrier panel. This sound-absorbing layer is constructed microporously, wherein a lacquer coating is applied to the outside of the microporous layer. The sound-absorbing layer consists either of a microporous foil or, however, of organic or inorganic fibers, which are connected with one another through a binding agent. Such a building panel has the advantage that with its very good sound-absorbing characteristics a backing of this building panel with additional insulating material is unnecessary. However, this known building panel is relatively expensive to manufacture, in particular with respect to the adjustment of the demanded microporosity.